


ty^'y 



South Dakota State College 

Agronomy Department 



Lessons in 



Field Management 

By 
MANLEY CHAMPLIN 



Copyright 1917 Manley Champlin 



A458015 



FEB 14 1917 



S 5"^ 



EXERCISE 1 
Farm Prospects 



I. Farm Opportunities. 

1. Farm Ownership. 

2. Farm Tenancy. 

3. Salaried Farm Managership. 

II. Does the Farm Pay? 

I. A System of Farm Records, 
a. Daily Record. 
h. Farm Day Book in journalized xorm. 

c. Farm Ledger. 

d. Field Plat' Record. 

e. Special Tabulations. 

III. Statistical Methods. 






EXERCISE 2 
Farm Day Books 



I. Prepare a daily record for the month of April, showing labor performed and other mat- 
ters of a general nature, after the following form: 

April 



3. etc. 

2. Prepare a journalized day book for the month of April, showing business transactions after 
the following form, red ink for the ruling: 











Dr. 


Cr. 


April 


I 


Sold 1 TonHay@$io 
Jones, J. 
Cash 

Sold 30 lbs. Butter (a) 30c 
Smith & Co. 

Carried Forward 


Hay 
Cattle 


6 
4 

9 


10 
9 














19 


19 



QUESTIONS 

What five classes of records are necessary in keeping account of a farm? 
What is the purpose of the daily labor record? 

What is the purpose of the business record or journalized day book? 
Illustrate how to rule up an ordinary book for a journalized day book. 
In what two ways may the dates be recorded? 

What accounts would you suggest keeping for the varidus farm departments? 
If you sold 3 hogs at $20 each to John Jones and he paid you half cash and charged the 
balance, what would your journal entry be? 



EXERCISE 3 
Farm Ledgers 



1. Accounts will be needed on a diversified farm for all the departments, such as: Horses, 

Hogs, Sheep, Cattle. Poultry, Wheat, Barley, Oats, Corn, Alfalfa, Mixed Hay, Rye and 
Sorgiuim. 

2. Besides the above, accounts are needed f(.r Cash, Sundry Expenses, Labor and one for e.tch 
person with whom we do a credit business 

3- Some special accounts may be needed in addition to the above or some mentioned in No. I 
may be omitted. All in No. 2 are essential. 

4. Rule up ledger accounts for each of the separate individuals or departments mentioned in 
your journal in Exercise 2, using the following form with red ink ruling: 

Cash 



Dr. 






















Cr. 






Bal. on hand 




93 




' 










! 


April 


I 


Oil, I gal. 






80 


April 


I 


March wages 




75 






5 


Cream, 100 lbs. @ 6c 




6 






10 


Nails 






50 




8 


Hogs, 780 lbs. (a' IOC 




78 




i 


15 


Axle grease 




I 


00 



QUESTIONS 

What general accounts are needed on every farm? 

What does Cash represent. 

Which side of an account is used for credit ledger entries ? 

Which side for debit entries? 

Illustrate how to rule up a ledger account. 

What words are used for carrying forward sum totals? 

What words are used where an amount is brought forward? 

Why is it necessary to carry totals forward from page to page? 

Since hay for horses and cattle is often kept in the same barn, would it be preferable to 
have horses and cattle in the same department ? 

10. What is the purpose of the expense account? 



EXERCISE 4 
Farm Ledger, Continued 



Post the ledger accounts which you have prepared. 

Balance each account. Insert the balance in red ink on the side where it is needed. Draw 
sing-le red line under money columns. Total same to even totals. Draw double red lines 
across page under the totals and bring down the balance on the reverse side of the account 
in black ink. 

INIakc a trial balance. Add all the debit balances and all the credit balances. The sums 
should be equal or should agree with cash on hand April i if any. 

QUESTIONS 

If vou purchase seed wheat for $125 and pay cash, what account should be debited? 

Which credited? 

If you use wheat you have on hand for seed, what account would be debited if any? 

Which credited? 

If you put 100 bushels of corn into the b-'n to be fed to hogs, what account would be deb- 
ited? 

Which credited? 

Why should the sum of the debits equal the sum of the credits? 

In case of failure in the trial balance, how may the error be found? 

W'hat are the common causes of error-' 

10. How may a debit be distinguished from a credit? 



EXERCISE 5 
Tabulation of Records 



1. Tables consist of a systematic combination of verticle and horizontal columns for the 

purpose of condensing special records. They may be adapted to many purposes. 

2. Prepare a field record table as follows: Use ii verticle columns per page, the one at the 

left being double the width used for others. Cross these columns with 20 horizontal 
spaces. The plain blue lines will serve the purpose on ordinary ruled paper. 

3. Insert words indicating data desired in wide columns as follows: 

^■ariety 
Crop 
Field 

Size of Field 
Fertilizer (Kind) 
Fertilizer (Date applied) 
Plowing (Depth) 
Plowing (Date) 
Harrowing (Date) 
Discing (Date) 
Planting (Date) 
Planting (Rate) 
Stand (%) 
Emerged (Date) 
Ripe (Date) 
Harvested (Date) 
Disease (Kind %) 
Yield (Grain) 
Yield (Straw) 
Remarks. 

4. Similarly prepare a corn breeding record tal)le inserting the following data for a 25 row 

plat: 

Row Number 

Stand 

Date Planted 

Date Up 

Date Detasseled 

Date Seed Selected 

Date Bulk Harvest 

Wt. Select Seed 

Wt. Bulk Corn 

Total Corn Yield 

Equalized Yield to 100% Stand 

Remarks. 



EXERCISE 6 
Tabulation of Records 



1. Prepare a table adapted to the seed grain business which would enable one to keep a rec- 

ord of each purchaser with address, amount purchased, when shipped or delivered and the 
balances in the respective bins. 

2. Prepare a table adapted to reporting the yields obtained and the number of days to mature 
in a variety test of oats. 

3. Prepare a tal)le adapted for a daily record of actual labor perfcirmed showing: Horse hours, 

man hours and field on which labor was done. 

4. Prepare a table adapted to some special farm need on a place in which you may be inter- 

ested. 

QUESTIONS 

1. In what ways are tables of value? 

2. What is a table? 

3. What data is needed for a complete field record? 

4. What data is needed for a corn breeding record? 

5. What data is necessary to the dealer in seed grains ? 

6. Suggest a method for reporting three facts nlout a series of twenty varieties. 

7. Suggest other possible uses for tabulated records. 



EXERCISE 7 
Crop Rotation 



Mapping the Farm 



Continuous Cropping 

1. Continuous cropping is detrimental to the soil and becomes unprofitable eventually be- 

cause: 

a. It fdls land with diseases. 

b. It puts soil in poor condition. 

c. It exhausts soil fertilit}-. 

d. It wastes labor. 

e. It prevents proper tillage. 

2. The pioneer improvement is the two year or two course rotation consisting of summer til- 

lage, with or without crop and a small grain crop. 

3. Construct two charts representing a farm of 160 acres continuously cropped to small 

grain for five years. On the left hand chart enter the crops grown and yields each year. 
On the right hand chart indicate the soil preparation for each of the five years. 

4. Make out a financial statement with journal ruling, totals inserted in right hand money 
column showing the cost of producing the crops for each of the five years and the prob- 
able gross returns and the net gain or loss. 

5. Items to be considered in determining production cost include: Plowing, rent of land, 
other tillage, seed, seeding, harvesting, stacking, threshing, marketing. 



QUESTIONS 

Discuss the advantages of crop rotation. 

What are the leading labor difficulties which you find in continuous cropping? 

What is the approximate average yield per acre of wheat in this state? Of barley? Of 
oats? Of corn? 

Suggest a method for preparing a record o: the use of land. 

Describe the method of preparing a financial statement. 

Did you discover any way to condense financial statements covering a period of years? If 
so how? 

What items are to be considered in preparing a financial estimate for crop production? 



EXERCISE 8 
Crop Rotation 



Two Course Rotations 



1. A two course rotation to be of value must consist of cultivated crop or fallow and a non 

cultivated crop. 

2. The following combinations may be made : 

a. Corn, wheat. 

b. Corn. oats. 

c. Corn, barley. 

d. Corn, rye. 

e. Fallow, winter wheat. 

f. Fallow, winter rye. 

g. Potatoes, wheat, 
h. Potatoes, barley. 

i. Potatoes, early oats, 

j. Sorghum, winter rye. 

k. Sorghum, millet. 

1. Sorghum, barley. 

m. Row oats, wheat or barley. 

3- Using blank cards, practice methods of crop rotation. 

4. Construct four charts representing a two year rotation, using left hand chart for crops and 

right hand for labor on land for each year. Prepare financial estimates as in Exercise 7 

5. Assign names to the fields and place in upper left hand corner. Insert acreage of each 

field in upper right hand corner. Use red ink for names and acreages. Letters as A, B. 
C, etc. are"usually used for field names and in case a field is divided among different crops, 
numbers are appended to the letters as Ai, A2, A3. Bi. B2. etc. 

6. Divisions between fields are indicated by plain lines. Lines between subdivisions are dot- 

ted to indicate that the division is temporary. 

7. Fields rotate in reverse order of the alphabet, that is B follows A, C follows B. etc., as to 
crop produced. 

8. Cultivated crop fields may be manured, may be plowed deeply and usually may be planted 

rather late which permits discing. 



EXERCISE 9 
Crop Rotation 



The Three Course Rotation 



A three course rotation permits tlTC use of the three essentials of a good rotation namely; a 
cultivated crop, a small y'rain croj) and a let^uminous crop. 

Cultivated crops adapted to South Dakota include; corn, ])otatoes, sorghum, proso, foxtail 
millet for seed production, field beans, soy beans, etc. 

Small grain crops include spring and winter wheat, winter rye, emmer, early and late oats, 
barley, foxtail millet and proso. 

Leguminous crops include alfalfa, white sweet clover, red clover, alsike clover, field peas, 
field beans, soy beans, etc. For the diversified farm system white sweet clover is appar- 
ently most profitable. 

Biennial legumes are seeded the second year of the rotation with the small grain and pro- 
duce two crops the third year. Alfalfa, though a perennial may be used as a biennial. 
The standard rates of seeding- for biennial and perennial legumes are lo lbs. of legume to 
one bushel of nurse crop per acre. 

Annual legumes prefer shallow rather mellow seed beds and may usually be cultivated or 
not to suit, with the exception of field beans which are best grown in hills of four or five 
plants cross cultivated. 

Prepare six charts, two for each year as before. Indicate preparation and labor on the 
right hand and crops and yields on the left hand chart as before. Select your own crops 
from the three groups given above. 

Prepare financial estimates as before for each of the three crops in the rotation for the 
three years grown. 



EXERCISE 10 

Crop Rotations 
Multi-Course Rotation Including Perennials 



1. The leading- perennials available to the South Dakota farmer are timothy, mammoth clov- 

er, alfalfa, red top for the eastern section. In the central and w^estern section, slender 
wheat g-rass and brome grass replace timothy and red top. 

2. Rates of seeding perennials are suggested as follows : 

a. Timothy 8 lbs. + Clover 6 lbs. 

b. Timothy 4 lbs. + Red Top 3 lbs. + Alsike 4 lbs. + Red clover 2 lbs. + Italian rye 
grass 2 lbs. 

c. Alfalfa 8 lbs. + Brome grass 6 lbs. 

d. Alfalfa 8 lbs., Slender wheat 6 lbs. 

e. In all cases add i bushel cereal as nurse crops. 

3. Prepare a map of some farm in which you are interested, as it is now. 

QUESTIONS 

1. Suggest combinations suitable for two year rotations. 

2. What practical objection is there to rotating wheat or oats with sorghum? 

3. What is the first improvement in farming in nearly every agricultural community? 

4. What are the advantages of a three year rotation? 

5. What annual legumes may be used? 

6. What biennials? 

7. What perennials are available to the dry land farmer? 

8. Explain how a perennial may be worked into a farm system. 

9. Give some standard rates of seeding for perennial mixtures. 

10. Which is adapted to low, wet land? 



EXERCISE 11 
Crop Rotation 



Multi-Course Rotations Including Perennials, Cont'd. 



1 . Replan the farm mapped in Exercise 13, putting it in to one or more good rotations, incliul 
ing a perennial or perennial mixture. 

QUESTIONS 

In replanning the farm what objects did you keep in mind? 

Was the farm you planned in a rotation at the outset? 

Was it in an orderly rotation at the time the ideal was reached? 

Of what value is a perennial in a farm system? 

\\'hat object is attained by using mixed perennials instead of a single crop? 

If you had rough, untillable land, how could you utilize it? 

In such a case would you give it the same average valuation as the rest of the farm? 



EXERCISE 12 
The Farm Invoice 



,% 



1. At the beginning and ending of any year's business it is necessary to take an invoice to d<r;- 

termine the real result of a year's transactions. 

2. The following prices represent the retail cost of implements. These prices vary about lo 

in different parts of the state (iwing to freight rates and varying competition. 

Gang plow $ 65.00 

Sulky plow 45.00 

Binder (6 ft.) 135.00 

Binder ( 7 ft.) 140.00 

Binder (S ft.) 145.00 

Mower ( 5 f t. ) 45.00 

Rake 28.00 

Wagon, complete 85.00 

Corn cultivator (1 row) 28.00 

Corn cultivator ( 2 row) 55.00 

Cream separator (No. 2) 70 'jO 

Cream separator (No. 3) 80.00 

Cream separator (No. 4) 00. )j 

Disc harrow, complete 3S.00 

Harnesses (Per set) 40.00 — $60.ii0 

Bar Harrow 17.50 

Lever harrow 28.00 

Shredder (6 roll) 500.0:) 

J Shredder (8 roll) 700.00 

Roller ( 1 5 ft. ) 90.00 

Silage Cutter (No. 19) 270.00 

. Weeder (12 ft.) 30.00 

Fanning Mill (Clipper No. 2) 28.00 

Manure Spreader (75 bu.) 120.00 

Grain Drill (10 ft.) 110.00 

'; Grass Seed Attachment 8.00 

Gas Engine (1% H. P.) 60.00 

Gas Rngine (2 H. P. ) 70.00 

Gas Engine (4 H. P. ) 140.00 

Gas Engine (6 H. P.) 275.00 

Corn Planter 45.00 

Corn Binder 125.00 

Hay Loader 65.00 

Small Sundries 100.00 

Hay Stacker 50.00 

Sweeps (2) 36.00 

Buggy 40.00 

Garden Drill 10.00 

1 Horse drill 28.00 

4. Prepare an invoice using journal ruling for the farm and necessary equipment and stock, 
mapped in Exercise ii. 

QUESTIONS 

What form of ruling is used for invoices? 

What purpose does the right hand money column serve? 

3. When are invoices taken ? 

4. How do they serve to verify the accounting system? 

Give the value at ordinary retail price of a i ', j H. P. engine, a 6 ft. binder, a 5 ft. mower, a 
corn planter, etc. 



EXERCISE 13 
Managing the Farm 



A Complete Farm System 



1. We have now learned the essential features of farm management records, inckiding: 

a. The Daily Record 

b. The Journalized Day Book 

c. The Farm Ledger 

d. The Field Plat Record 

e. Special Forms of Tabulated Record 

f. The Invoice. 

We are now ready to undertake a complete scheme of farm management. 

2. Prepare an invoice of some farm in which you may be interested dated January i, 1915. 

3. Keep a journalized day book for the entire calendar year. 

4. Prepare ledger accounts as follows: Cash, Proprietor, Bills Payable, Bill receiveable, 

Profit and Loss, Expense, Implements, Real Estate, Corn, Wheat, Barley, Oats, Potatoes, 
Hay, Pasture, Horses, Cows, Hogs, Sheep, Sorghum, Labor, John Smith and Thomas 
Jones. 

5. Prepare a set of eight field charts, two for each year for four years, one showing the field 
labor and the other the crops as the farm is gradually worked into a good rotation system. 

6. Prepare a second invoice dated January i, 1916. 

7. Post the ledger accounts. Get the postings from the invoices, the field plats for 1915 and 
the journal. 

8. Balance and close the ledger accounts. Make a trial balance. Debit balances on depart- 
ment accounts are losses. Credit balances are gains. Post the loss and gain or profit 
and loss account and balance. Compare this balance with the difference between the first 
and final invoices. 

9. Use the following estimate for manure: 

Horses — 1.25 T per month @ $2. 
Cattle — 1.50 T per month @ $2. 
Sheep — .10 T per month (5j $3. 
Hogs — .50 T per month @ $3. 
When manure is applied to a rotation, charge it prorata to all the fields in the rotation. 

10. When making entries always keep in mind the following questions: 

a. From what account does this item come? 

b. In what account or department is the item used? 
All of the former are credits. All of the latter are debits. 
The system to be of value must tell : 

1. Whether the farm as a whole pays. 

2. Which departments pay or fail t > pay. 

3. How the land is handled. 

4. The amounts due to us or to others from us. 

If the system meets those requirements it is complete. In practice the journalized day 
book may be omitted if it seems desirable and postings of daily business may be made 
direct to the ledger. 

QUESTIONS 

1. What are the essential featiu^es of farm management records? 

2. How is an invoice prepared? 

3. What two labels are necessary to every field' Which is ]ilaccd at right and which at 

left upper corner of field on plat? 

4. How are the debits from the invoice balanced with a credit? 

5. From whence come the posted items for the ledger? 

6. How is the overflow or sundry expense apportioned? 

7. Should the pasture account balance? 



EXERCISE 14 
Statistical Methods 



Correlation of Length and Weight in 
Ear Corn. Length 



). In this exercise two varieties are cumpared as ti> length and weight of ear. 

J. The following symbols or abbreviations mav be nsed: 

V — Value, in this case length or weight. 
F — Frequency, the number of ears in each measurement. 
FV — A^alues x Frequencies. 
D — Deviation from the mean. 
D2 — The deviation squared. 
^ —Sigma or the sum of. 
o — Small sigma or standard deviation. 
G — Guess as to the mean. 
N- — ^Number of samples studied, 
^o— VS^D2F 
N 
M— Mean or average. 
FL — Frequency as to length. 
VL — Value of length. 
ML — Mean length. 
DL — Deviation of length from mean. 
oL — Standard deviation of length. 
Fw — Frequency of weight. 
Vw — Value of weight. 
Mw — Mean weight. 
Dw — Deviation of weight from mean 
ow — Standard deviation of weight. 
r — Coefficient of correlation. 

r — oW — coefficient of weight to length, or V— I^ Dl Dw 
oL N ol ow 

,^ Prepare arrays showing lengths of all the ears in each variety furnished in h?lf inch grad- 
uations. 

4. For reference study Davenport, pag/^s 419-422. 



EXERCISE 15 
Statistical Methods, Cont'd. 



Correlation of Length and Weight in Ear Com 



Weight 

1. Prepare arrays showing weight of each ear in each variety furnished. 

2. For reference study Davenport, pages 423-425 and 458-461. 

QUESTIONS 

Define type. 
Define distribution. 

3. Define array. 

4. Define mode. 

5. Define frequency. 

6. Define empirical mode. 
Define modal coefficient. 
How is it found? MF 

How is the mode found? Vi F1+V2 F2+Vr Fr. 

N 
10. How is the mean found? 1!^ VxF 



EXERCISE 16 
Statistical Methods Cont'd. 



Correlation of Length and Weight in Ear Com 



Correlation 



1. Prepare a correlation table as follows : 

a. Label the verticle columns with the weight values from one to ten by ounce 
graduations. 

b. Label the horizontal spaces with the probable lengths from the shortest to the 
longest ear found by half inch graduations. 

c. Place tally mark in proper square to indicate any coincident weight. Later place 

table in permanent note book using figures instead of tally marks. 

d. Determine correlation coefficient in accordance with example on Pp. 461 Daven- 
port, using but one decimal place. 

2. For reference study Davenport Pp. 462 — middle of 465. 

QUESTIONS 

1. Define correlation. 

2. What is the use of determining correlation? 

3. Define coefficient. 

4. Howistnecorrelationcoemcientiound.'^ V- — 

N 02 o W 

5. Howis the EP found? V E D2 F 

N 



EXERCISE 17 
Choosing a Farm 



I. In choosing a farm we should consider the following points? 



Type 

Topography 

F"ertility 

Physical Condition 



Farmstead 



Convenience 

Arrangement 

Usefulness 

Comfort 

Beauty 

Size 



Distance 
Roads 

Size 
Diversity 



d. Type of Farming 



Dairying 

Diversified 

Specialty 

Truck 

Grain 



Neighbors 

Schools 

Churches 

Telephones 

Rural Free Delivery 

I'ounty Agricultural Organization 



Abstract of Title 

Deed 

Contract for Deed 

Mortgage 



For convenience in learning to consider these matters in an orderly manner, weights have 
been assigned to each point and the following score card has been constructed. 



EXERCISE 18 
The Farm Score Card 



Points 


Perfect Name of Farm | Name of Farm 

1 


Score Student Score 


Student Score 


£, ., \ Condition 
S°'' 1 Fertility 

rr ^ , \ Convenience 
Topography ^ Adaptability 

,, , 1 Distance 
Market , i^i^^^^j^y 

r-. ^ J ^ Buildings 
Farmstead ^ ^^^^^^^ 

Social Conditions 
Title to Possession 

Total Score 


lO 
lO 
lO 
lO 

15 

5 

lO 

5 

15 
10 

I 




100 1 





Remarks. 
Score farms as assigned by the instructor. 

QUESTIONS 

In choosing a farm what points should be considered? 

What considerations as to soil? 

How would one judge of the condition of the soil? 

4. The fertility? 

5. How does topography affect value? 

6. How does distance front market affect farm value? 

If it costs one cent per mile per bushel to inarket barley and the average yield is thirty 
bushels per acre, land one mile from town being worth $100 per acre, what is land ten 
miles from town worth for barley production if money is worth 6%? 

8. How might land thus distant from town market its products to better advantage? 



